Flannel is a soft and fuzzy fabric made of cotton. Flannel fabric is thick and very durable. It feels cozy and warm in cold weather. The flannel fabric absorbs and releases perspiration, allowing it to breathe. This makes it a wonderful warm weather bedding material. Cotton flannel bed sheets, cotton flannel pajamas, flannel shirts and quilts can all be made from it. Please note that due to manufacturers regulations this flannel is not to be used in sleepwear for children of 12 or under.